Identification and Prioritization of the Components and Indicators of the Accountability System in Islamic Azad University
Keywords:
Accountability, Islamic Azad University, Good Governance, Organizational Structure, Centralization, Analytic Hierarchy ProcessAbstract
The present study aimed to identify and prioritize the components and indicators affecting the accountability system in Islamic Azad University based on contextual, structural, and content-related dimensions. This study was applied in terms of purpose and descriptive–analytical and survey-based in terms of methodology. The participants consisted of experts in public administration and higher education selected through purposive sampling. Data were collected using a researcher-made questionnaire designed based on the Delphi technique, and several rounds were conducted until expert consensus was achieved. The validity of the instrument was confirmed using the KMO and Bartlett’s sphericity tests, indicating the adequacy of the sample and suitability of the data for analysis. The Analytic Hierarchy Process (AHP) was employed to prioritize the identified indicators. Contextual, structural, and content-related factors were examined as the major dimensions of the accountability system. The findings demonstrated that contextual factors had the greatest impact on the accountability system with 54.1% of the total effect, while structural and content-related factors accounted for 30.6% and 15.3%, respectively. Among the studied indicators, centralization ranked first with a score of 0.090. In addition, indicators such as legal and extra-legal gaps, lack of trust, organizational power structure, inefficiency in accountability processes, and inappropriate organizational culture were identified as the most influential factors. Delphi results further indicated that experts emphasized the importance of transparency, organizational accountability, performance evaluation systems, and strengthening managerial structures. The results suggest that establishing an effective accountability system in Islamic Azad University requires reforming managerial structures, reducing centralization, improving transparency, strengthening organizational culture, and revising legal and executive procedures. Furthermore, addressing stakeholders’ needs and expectations, improving monitoring and evaluation mechanisms, and promoting institutional accountability can enhance managerial effectiveness and increase public trust in the higher education system.
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